论改进和加强国有企业财务监管制度建设

On Improving and Strengthening the Financial Supervision System of State-owned Enterprises

改革和完善财务监管工作是国有企业改革的重要方面和主要内容。目前国有企业财务监管工作存在政企不分、国有资产管理的委托代理链过长等问题,不仅影响国有企业改革进程,也对现代企业制度的建立产生不利影响。国有企业财务监管工作应明确分类监管原则、分级监管原则、责权利平衡原则,建立健全董事会和监事会制度,提高国有企业财务监管效率,从而提升国有企业的经营绩效。

The reform and improvement of financial supervision is an important aspect and main content of state-owned enterprise reform. At present,there are some problems in the financial supervision of state-owned enterprises,such as non-separation between government and enterprises,and the overgrowth of the principal-agent chain of the state-owned assets management,which not only affect the process of the reform,but also have a negative impact on the establishment of the modern enterprise system. The financial supervision of state-owned enterprises should specify the principles of financial supervision of different types and different levels and the principle of balance of power and responsibility,establish and improve the system of the board of directors and supervisors,so as to improve the performance of the state-owned enterprises.